What are the tax procedures for a real estate donation?

Verified 05 March 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You receive a property by donation? You have to pay gift tax. Your tax situation depends on the domicile of the donor. Exemptions exist in some cases. We'll tell you what you need to know.

What applies to you ?

Is the donor domiciled in France?
Does the recipient of the donation reside in France?

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